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V0085-15 ·14 January 2015 ·consulta-vinculante Medium impact
Tax

Business collaboration agreements in public interest activities do not constitute taxable services

A foundation asks whether remuneration received by a regulatory council for promoting its involvement in public interest activities constitutes income for the foundation and a deductible expense for the council. The DGT states that, under the 2002 Law 49/2002, such support does not constitute public relations services subject to VAT.

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2015-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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